Geospatial threat measurement : an analysis of the threat the diatom Didymosphenia geminata poses to Canterbury, New Zealand : a thesis submitted in fulfilment of the requirements for the degree of Master of Philosophy in Geographic Information Systems in Massey University, Palmerston North

This thesis provides analysis of the threat Didymosphenia geminata poses to the Canterbury Conservancy of the Department of Conservation More specifically, it examines the relationship between Values, Risk and Hazard to measure the degree of threat posed by the diatom. This is the first time this type of Threat Analysis has been applied to such a problem in this region; and so will provide an important insight into the validity of the application of this methodology to an alien invasive threat. Moreover, it is the first time Values. Risk and Hazard have been modelled together to give an over all threat classification in this context. Risk mitigation is one of the variables that can be measured, managed and priced; factoring this into the model is also discussed. Qualitative and quantitative Values and Risk information is provided by Department of Conservation staff; some from their local knowledge and some from biodiversity datasets which have been collected over time. The Risk data is supplemented by fishing access data supplied by the two local Fish and Game Council Offices. Where available, further Values and Risk data has been gleaned from existing datasets in order to supplement the existing data. The Hazard data is taken from the work done by NIWA in 2005 and 2007; the latter being generated after field surveys were conducted on D. geminaia infected sites in the South Island

The Tragic Results of Abortion in England

Norman St. John-Stevas has been a member of Parliament since 1964. He was educated at Radcliffe College. Cambridge, Oxford and Yale Universities. He is the author of a number of books. Among them are: Life, Death and the Law: Obscenity and the Law; The Right to Life; The Agonizing Choice. Mr. St. John-Stevas is a widely traveled lecturer both here and in Europe. He led the unsuccessful fight against liberalizing England\u27s abortion law. From his viewpoint as a Member of Parliament, Mr. St. John-Stevas analyzes the effects of England\u27s abortion law and draws on his experience to offer suggestions for those involved in the right to life campaign ill the United States

Prominence and flare fine structure from cross-field thermal conduction

Thermal conduction across a magnetic field is strongly suppressed compared with conduction along the field. However, if a flare is heated by a highly filamented beam directed along the field, then the array of heated cells in a cross-section of the flare will result in both small spatial scales (with consequently large temperature gradients) and a large surface area for the heated volume, providing a geometrical enhancement of the total cross-field energy flux. To investigate the importance of this filamentary geometry, we present a simple model of a single heated filament surrounded by an optically thin radiating shell, obtain an analytical expression for the stable equilibrium temperature profile within the shell, and use this to impose limits on the size of filament for which this model is appropriate. We find that this mechanism by itself is capable of transporting a power of the same order as a large flare, with a moderate range of filament sizes. The length scales are substantially smaller than can be resolved at present, although they should be regarded as underestimates.Comment: 7 pages, LaTeX, 4 figures. Source, figures and PS at http://www.astro.gla.ac.uk/preprints/95-05.html . To appear in A&

Corporation Tax Buoyancy and Revenue Elasticity in the UK

Observed changes in corporation tax revenues from year to year, which include the effects of changes in tax rates, deductions and compliance, appear to be highly volatile relative to profits, the tax base. This paper examines whether the ‘built-in’ fiscal drag properties of corporation tax can be expected to display similar properties. Simple, conceptual modelling demonstrates that the corporate tax revenue elasticity does indeed display this property in the presence of regular cyclical fluctuation in profit growth, suggesting that much of the observed volatility is inherent to the corporation tax system.

The Built-in Flexibility of Income and Consumption Taxes in New Zealand

This paper provides estimates of individual and aggregate revenue elasticities of income and consumption taxes in New Zealand, based on the 2001 tax structure and expenditure patterns. Using analytical expressions for revenue elasticities at the individual and aggregate levels, together with a simulated income distribution, values for New Zealand were obtained. Results using equi-proportional income changes suggest that the aggregate income and consumption tax revenue elasticities are both fairly constant as mean income increases, at around 1.3 and 0.95 respectively. This latter estimate assumes that increases in disposable income are accompanied by approximately proportional increases in total expenditure. If there is a tendency for the savings proportion to increase as disposable income increases, a somewhat lower total consumption tax revenue elasticity, of around 0.9, is obtained for 2001 income levels. However, non-equiproportional income changes are more realistic. Allowing for regression towards the geometric mean income reduces these elasticities, giving an elasticity for income and consumption taxes combined that is only slightly above unity. Examination of the tax-share weighted expenditure elasticities for various goods also revealed that, despite the adoption of a broad based GST at a uniform rate in New Zealand, the persistence of various excises has an important effect on the overall consumption tax revenue elasticity, especially for individuals at relatively low income levels.Tax Revenue; Elasticity; Budget Shares

Behavioural responses to corporate profit taxation

This paper examines behavioural responses by companies to changes in profit taxation in their home country. The elasticity of tax revenue with respect to changes in the corporation tax rate are decomposed into a variety of responses. As well as distinguising real from profit-shifting responses, it is important to separate the responses of gross profits from those of deductions (such as claims for past or current losses) where these are endogenously related to gross profits declared at home. This endogeneous response can be expected to differ over the business cycle, which can be important for empirical estimates of aggregate behavioural responses especially, but not exclusively, during cyclical downturns. It is suggested that the revenue elasticity can be expected to be asymmetrical between periods of aboveand below-trend growth, arising from the asymmetric treatment of losses by the tax function.Corporation tax, profit shifting, revenue elasticity, tax asymmetries

Publicly Financed Education in an Endogenous Growth Model

This paper constructs an endogenous growth model, applicable largely to developing countries, based on human capital accumulation in which education is publicly provided and financed, and schooling is compulsory. Public investment in human and physical capital are financed from taxes on wage and capital income, and consumption. The equilibrium growth properties of the model are examined and the steady-state effects of education and fiscal policy are derived. The specification of the human capital production function and the strength of labour supply effects are shown to be important for the magnitude of steady-state outcomes. Simulations illustrate the model's properties.Education; Taxation; Endogenous Growth; Labour Supply; General Equilibrium

Income Tax Revenue Elasticities with Endogenous Labour Supply

It is important for the design of tax policy to be able to measure reliably the income elasticity of tax revenue. This gives the extent to which tax revenues change as a result of a change in earnings. Analytical expressions for income tax revenue elasticities treat earnings as exogenous, so that they do not accommodate the endogenous response of labour supply to the income tax system. This paper shows how these expression can be adapted to allow for endogenous labour supply. It identifies how far, and in what circumstances, labour supply effects are quantitatively important for revenue responsiveness estimates, both for individual taxpayers and in aggregate. It is shown that even a relatively simple tax-benefit structure can produce labour supply responses which considerably alter tax revenue elasticity calculations. It is shown that , even with modest leisure preferences, tax-wage elasticities are significantly higher that tax-income elasticities.Income Taxation; Revenue; Elasticity; Labour Supply